Child-Related Budget Calculator 2026

What Is the Kindgebonden Budget?

The kindgebonden budget (child-related budget) is an income-dependent monthly supplement from the Dutch government for families with children under 18. It sits on top of kinderbijslag (the universal child benefit that every family receives) and provides additional financial support targeted at lower and middle-income households.

Administered by the Belastingdienst/Toeslagen (Tax Authority Benefits department), the kindgebonden budget works on a sliding scale: families with the lowest incomes receive the maximum amount, and the budget gradually decreases as household income rises. Above a certain income level, the entitlement reaches zero. This design ensures that government support flows to the families who need it most, while still providing meaningful assistance to middle-income households, especially those with multiple children.

For expat families in the Netherlands, the kindgebonden budget can be a valuable but often overlooked source of income. Many international workers are unaware of this benefit or assume it does not apply to them. In reality, any family with children under 18 that is legally resident in the Netherlands and has an income below the threshold is eligible, regardless of nationality.

How Much Is the Kindgebonden Budget in 2026?

The maximum annual amounts for 2026, before any income-based reduction, are:

These amounts stack. For example, a single parent with three children aged 4, 10, and 14 would have a maximum kindgebonden budget of: €1,336 (1st child) + €576 (2nd child) + €576 (3rd child) + €329 (12-17 extra for the 14-year-old) + €3,735 (ALO-kop) = €6,552 per year, or approximately €546 per month. This is a substantial amount, though in practice it would be reduced if the parent's income exceeds the threshold.

How Income Affects Your Budget: The Phase-Out Mechanism

The kindgebonden budget starts to decrease once your household income exceeds approximately €26,819 per year (the drempelinkomen or threshold income for 2026). The rate at which it decreases depends on whether you have a benefit partner:

• Couples (with toeslagpartner): the budget is reduced by 8.07% of income above €26,819.
• Single parents (without toeslagpartner): the budget is reduced by 5.02% of income above €26,819.

The lower phase-out rate for single parents means the budget extends to significantly higher income levels for single-parent households. This, combined with the ALO-kop, makes the kindgebonden budget especially valuable for single parents.

Here is how the annual kindgebonden budget looks at various income levels for a couple with two children (ages 5 and 9) in 2026:

And for a single parent with two children (ages 5 and 9), including the ALO-kop:

These figures are approximate. Use the calculator above for a precise calculation for your specific situation.

The ALO-Kop: A Lifeline for Single Parents

One of the most distinctive features of the kindgebonden budget is the ALO-kop (alleenstaande ouder kop), a substantial supplement specifically for single parents. At approximately €3,735 per year (around €311 per month), it nearly triples the total kindgebonden budget for a single parent with one child.

You qualify for the ALO-kop if:

• You have no toeslagpartner (benefit partner). This means you are not married, do not have a registered partnership, and do not share an address with an adult who qualifies as your benefit partner.
• You have at least one child under 18 registered at your address.
• Your income (after the threshold) has not caused the kindgebonden budget to phase out completely.

The ALO-kop was introduced to recognize the financial challenges faced by single-parent households. As a single parent, you carry the full burden of housing, utilities, and household expenses without being able to share them with a partner. The ALO-kop helps compensate for this higher per-person cost.

For expats who have moved to the Netherlands as a single parent -- perhaps after a separation or as someone who chose to relocate alone with their children -- the ALO-kop can make a significant difference in monthly finances. Combined with other benefits like healthcare allowance and housing allowance, a single parent on a moderate income can receive over €600 per month in total government support.

How to Receive Kindgebonden Budget

One of the most convenient aspects of the kindgebonden budget is that it is often assessed automatically. Here is how it works:

1. Receiving kinderbijslag triggers an assessment: when the SVB grants you kinderbijslag (child benefit), this information is shared with the Belastingdienst/Toeslagen. The Tax Authority then automatically checks whether you are also entitled to kindgebonden budget based on your registered income and household situation.
2. Already receiving other toeslagen: if you are already receiving zorgtoeslag (healthcare allowance) or huurtoeslag (housing allowance) through Mijn Toeslagen, the system may automatically assess your kindgebonden budget entitlement as well.
3. Manual application: if the automatic process does not trigger (for example, if you have not yet applied for any toeslag), you can apply manually at toeslagen.nl using your DigiD. You will need to provide your estimated income and details about your children.

The kindgebonden budget is paid monthly, around the 20th of each month, directly to your bank account. It is based on an estimate of your annual entitlement; after the year ends and your actual income is known, the Tax Authority makes a final calculation. If you received too much, you must repay the difference. If too little, you receive a top-up.

Asset Limits: The Wealth Test

Like other Dutch benefits, the kindgebonden budget has an asset limit (vermogenstoets). If your total assets exceed a certain threshold, you are not eligible, regardless of your income. The relevant assets include savings accounts, investments, second properties, and other financial assets, but exclude your primary residence and pension savings.

For 2026, the asset limits are approximately:

• Single person: €140,213
• Couple (with toeslagpartner): €176,888

For expats with the 30% ruling who have opted for partial non-resident taxpayer status (partieel buitenlandse belastingplicht, available until December 31, 2026), only assets located in the Netherlands count toward this limit. Foreign savings, investments, and property are excluded. This can be a significant advantage for expats who hold substantial assets in their home country.

Kindgebonden Budget and the 30% Ruling

The interaction between the kindgebonden budget and the 30% ruling is worth highlighting for expat families. Because the 30% ruling reduces your taxable income (toetsingsinkomen), it directly increases your kindgebonden budget by pushing you further below the phase-out threshold.

Consider this example: an expat couple with two children and a combined gross income of €70,000. Without the 30% ruling, their household income would likely place them above the phase-out point for kindgebonden budget (approximately €50,000 for a couple with two children). However, with the 30% ruling applied to the main earner's salary of €60,000, the taxable income drops to approximately €42,000 + €10,000 (partner's income) = €52,000. This might still be above the threshold, but the reduction brings them much closer to eligibility. In cases where one partner does not work, the effect is even more pronounced.

The bottom line: if you are an expat family with the 30% ruling, always check whether you qualify for kindgebonden budget. The 30% ruling's income-reducing effect can make the difference between receiving nothing and receiving hundreds of euros per month.

Combining All Dutch Family Benefits: The Full Picture

To understand the total financial support available to families in the Netherlands, it is helpful to see all benefits together. Here is a comprehensive example for a single parent with two children (ages 3 and 8), earning €30,000 per year, renting social housing at €600/month:

This amounts to more than €1,000 per month in total benefits, effectively increasing the family's disposable income by more than a third. If the parent also uses childcare and qualifies for kinderopvangtoeslag, the total support would be even higher. The Dutch social security system is designed to ensure that working families, and single parents in particular, can maintain an adequate standard of living.

Common Mistakes Expats Make

Based on common experiences of international families in the Netherlands, here are mistakes to avoid:

• Assuming automatic assessment always works: while the kindgebonden budget can be assessed automatically, this does not always happen, especially for newcomers. Proactively check at Mijn Toeslagen to ensure you are receiving it.
• Not reporting a partner: if you live with a partner who qualifies as a toeslagpartner, you must report this. Failing to do so can result in receiving the ALO-kop incorrectly and facing a repayment claim. The Tax Authority cross-references municipal registration data and will eventually detect discrepancies.
• Forgetting to update income estimates: a salary increase, bonus, or your partner starting work can push your household income above the threshold. Update Mijn Toeslagen promptly to avoid year-end surprises.
• Not considering the 30% ruling effect: many expats with the 30% ruling do not realize that their reduced taxable income qualifies them for the kindgebonden budget. Always calculate based on your taxable income, not your gross salary.
• Missing the application deadline: you can apply retroactively up to September 1 of the following year. If you moved to the Netherlands in 2026 and did not immediately apply, you can still claim from your arrival date until September 1, 2027.

Frequently Asked Questions

Sources

• Belastingdienst/Toeslagen (Tax Authority Benefits)
• Rijksoverheid: Kindgebonden Budget
• Government of the Netherlands: Child Benefit
• SVB: Child Benefit